t's time to snap up train tickets once a year.
These two days,
A train ticket used for reimbursement caused a "big stir" in the accounting circle ~
Here's the thing:
Accountant Chen said that
when their employees returned from a business trip to reimburse train tickets,
It was not a ticket, but a piece of paper, as shown in the figure below ↓↓↓
Xiao Chen said that
This paper is not an invoice and cannot be reimbursed.
The employee countered:
"I picked up the ticket on the internet at the self-service ticket machine at the high-speed rail station,
This is a piece of paper. Why can't I get reimbursed? "
Based on past experience
The tickets we use for reimbursement are like this (as shown below):
Xiao Chen said that
This paper is not an invoice and cannot be reimbursed.
The employee countered:
"I picked up the ticket on the internet at the self-service ticket machine at the high-speed rail station,
This is a piece of paper. Why can't I get reimbursed? "
Based on past experience
The tickets we use for reimbursement are like this (as shown below):
How can it become a piece of paper now? ? ?
Learned from China Railway Shanghai Bureau Group Co., Ltd.
From November 20,
Paperless train tickets at 93 stations across the country.
In other words,
We will bid farewell to paper tickets and enter the era of electronic tickets.
Today, Fintegrity will tell you something about the changes in train ticket reimbursement vouchers.
@Enterprise reimbursement staff! Fintegrity reminds you:
Official reimbursement of recent changes in travel reimbursement is officially announced! Starting today, ticket reimbursement must be based on the following criteria ↓↓↓
1. Need to get paper reimbursement certificate.
Passengers can exchange the reimbursement voucher at the ticket window of the station with the original valid ID used for ticket purchase before driving or within 31 days from the date of boarding.
(The reimbursement voucher is different from the ticket, there is no car seat information on the ticket, and the words "for reimbursement only" are marked, as shown below)
2. Special attention needs to be paid
At first,the reimbursement voucher must be processed within 31 days of the ride. It can only be printed once.
Second,Ticket purchase itinerary (provided by the company reimbursement employee at the beginning of this article) is only used as an information reminder when buying tickets, not as a reimbursement certificate ~ If you remember the seat you purchased, you may not print the itinerary!
3. Accidental loss can not be reissued.
Seven rules on deduction of attention
(1) As of April 1, 2019, taxpayers' purchase of domestic passenger transportation services is allowed to be deducted from the output tax.
(2) For railway tickets (including railway electronic tickets) with passenger identification information, input tax is calculated according to the following formula: input tax = par value ÷ (1 + 9%) x 9%.
(3) Passengers are limited to employees who have signed labor contracts with the unit, and labor dispatch employees accepted by the unit as employers.
(4) Clients of the unit, external experts (auditors, lawyers, tax accountants, representatives of securities companies), employees who are not taxpayers, and their electronic railway tickets cannot be deducted directly from the unit.
The corresponding expenses paid by the unit shall be deducted from the special invoices issued by the corresponding client units, accounting firms, law firms, tax offices, and securities companies.
(5) Passengers who have obtained e-tickets before March 31, 2019 cannot deduct them.
(6) Passenger e-tickets, which are not required for business trips such as production, operation, and research and development, are solely for personal consumption and collective benefits, such as employee travel and vacation, and cannot be deducted.
(7) The e-ticket reimbursement voucher belongs to the professional invoice entrusted by the original Ministry of Railways. If it is lost, it will not be replaced, please keep it safe!
___________________________________________________________________________
Reimbursement of travel expenses is one of the reimbursement of corporate expenses. The original voucher attached to the reimbursement document is a legal, complete and valid voucher recognized by the tax authority.
In order to reduce tax-related risks, accountants must not only understand the relevant policy changes in a timely manner, but also strictly control the compliance of the vouchers when reimbursing and be careful in reimbursement. If there is a problem in one link, it may attract the attention of the tax bureau, and eventually it will be a big mistake.
As a professional financial company focusing on providing CFO services, Fintegrity's accountants not only provide professional services for corporate expense reimbursement, but also provide all the services required by corporate accounting. Of course, being aware of the latest changes in reimbursement policies is also an essential task, which is a prerequisite for good customer service.
When reimbursing expenses
Remember to be cautious
It won't go wrong ~
